THE INFLUENCE OF ORGANIZATION AND GOVERNANCE OF PUBLIC ACCOUNTING FIRM AND POLICY DETERMINATION OF FEE ON AUDIT QUALITY - Digital Library Universitas Muhammadiyah Purwokerto
PROCEEDING
INTERNATIONAL CONFERENCE OF BUSINESS,
ACCOUNTING AND ECONOMY
Promoting Research and Developmental Activities in Business,
Accounting, and Economics Through Social Science Innovations.
Friday and Saturday, 3-4 August 2018 M/21-22 Dzulqo’dah 1439 H Aula AK. Anshori Universitas Muhammadiyah Purwokerto
UM Purwokerto Press
PROCEEDING
International Conference of Business, Accounting and Economy Promoting Research and Developmental Activities in Business, Accounting, and Economics Through Social
Science Innovations
Friday and Saturday, 3-4 August 2018 M/21-22 Dzulqo’dah 1439 H. Aula AK. Anshori, Universitas Muhammadiyah Purwokerto First print: February 2019 xi+271 page , 20,5 cm x 29,5 cm
ISBN : 978-602-6697-30-1 Advisor : Akhmad Darmawan, S.E., M.Si (Dekan FEB Universitas Muhammadiyah Purwokerto) Organizing Committee : Bima Cinintya Pratama, S.E., M.Sc.Ak, CA Reviwers : Dr. Elvia R. Shauki (University of South Australia)
Prof. Keisuke Nagase (Kanazawa University) Assoc. Prof. Dr. Pensri Jaroenwanit (Khon Kaen University) Prof. Dr. Syed Ismail Syed Mohamad (Universiti Pendidikan Sultan Idris) Dr. Nurul Fadly Habidin (Universiti Pendidikan Sultan Idris) Prof. Dr. Khalil Md Nor (Universiti Teknologi Malaysia) Dr. Noriza Mohd Jamal (Universiti Teknologi Malaysia) Dr. Siti Rahmah Awang (Universiti Teknologi Malaysia) Eddy Junarsin, S.E., M.B.A., Ph.D., C.F.P. (Universitas Gadjah Mada) Doddy Setiawan, S.E., M.Si., IMRI, Ph.D, Ak. (Universitas Sebelas Maret) Dr. Eko Suyono (Universitas Jenderal Soedirman) Dr. Naelati Tubastuvi (Universitas Muhammadiyah Purwokerto) Dr. Sri Wahyuni, M.Si. (Universitas Muhammadiyah Purwokerto) Herni Justiana A, Ph.D. (Universitas Muhammadiyah Purwokerto) Dr. Azmi Fitriati, S.E., M.Si. (Universitas Muhammadiyah Purwokerto) Dr. Eko Hariyanto, S.E., M.Si., Ak., CA. (UMPurwokerto) Suryo Budi S., Ph.D. (Universitas Muhammadiyah Purwokerto) Editors : Ika Yustina Rahmawati, S.E., M.Sc.
Siti Nurazizah, S.E., M.Si Fatma Bagis, S.E., M.Si Mastur Mujib I, S.E., M.Si Putri Dwi Cahyani, S.E., M.E.I
Secretariat : Tiara Pandansari, S.E., M.Si, Ak. CA Publisher
UM Purwokerto Press (Anggota APPTI)
Jalan Raya Dukuh Waluh, PO.BOX 202, Purwokerto 53182, Telp (0281) 636751 ext:474 Email: [email protected] Website: www.lpip.ump.ac.id
EXECUTIVE COMMITTEE
Steering Committee 1.
Akhmad Darmawan, S.E., M.Si.
2. Wida Purwidianti, S.E., M.Sc.
3. Dra. Tri Septin Muji Rahayu, M.Si.
4. Hadi Pramono, S.E., M.Si., Ak., CA.
5. Iwan Fakhruddin, S.E., M.Si., Ak., CA.
6. Hermin Endratno, S.E., M.Si.
Organizing Committee 1.
Bima Cinintya Pratama, S.E., M.Sc., Ak., CA. (Chairman) 2. Tiara Pandansari, S.E., M.Si., Ak., CA. (Chief Secretary) 3. Nur Isna Inayati, S.S.T., M.Si. (Secretary) 4. Annisa Ilma Hartikasari, S.E., M.Sc., Ak. (Secretary) 5. Ira Hapsari, S.E., M.Si., Ak. (Chief Treasurer) 6. Maharani Retnaningrum, S.E., M.M. (Treasurer) 7. Ika Yustina Rahmawati, S.E., M.Sc. (Chief Scientific Division) 8. Rina Mudjiyanti, S.E., M.Si. (Scientific Division Staff) 9. Putri Dwi Cahyani, S.E., M.E.I. (Scientific Division Staff) 10. Restu Frida Utami, S.E., M.Si. (Scientific Division Staff) 11. Siti Nur Azizah, S.E., M.Si. (Scientific Division Staff) 12. Fatmah Bagis, S.E., M.Si. (Scientific Division Staff) 13. Mastur Mujib Ikhsani, S.E., M.Si. (Scientific Division Staff) 14. Yudhistira Pradipta, S.E., M.M. (Scientific Division Staff) 15. Purnadi, S.E., M.Si. (Chief General Division) 16. Alfato Yusnar, S.E., M.Si. (General Division)
Preface ICBAE 2018
st The 1ICBAE International Conference on Business, Accounting, and
Economics 2018
(ICBAE 2018)
th
August, 3-4 2018
Universitas Muhammadiyah Purwokerto, Indonesia
Dear Presenters and Delegates, Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto organized an
International Conference on Business, Accounting, and Economics (ICBAE). Our theme is ―Promoting
Research and Developmental Activities in Business, Accounting, and Economics Through Social
Science Innovations‖We are proud to know that there is a thick manuscript submissions came to our table for this conference.
st Opportunities that could be obtained by attending The 1ICBAE are achieve improvement ideas,
connect with like-minded colleagues, and generate momentum for change in your organization. In
detail, there are international academic manuscripts has been acceptedThe aim objective of ICBAE is to present the latest research and results of scientists related to
Business, Accounting, and Economics. This conference have purpose to bring together researchers and
practitioners whose work promotes the well-being professors and practitioners through mindfulness.
The latest research findings and their applications will be presented, with rich opportunities for
discussion and networking. ICBAE provide an invaluable opportunity to learn the latest practices for
effectively addressing challenges facing the field of research. Learn directly from experienced
compliance both formal presentations and informal networking events. We hope that the conference
results constituted significant contribution to the knowledge in these up to date scientific field.We are very confident that our presenters and delegates will get a lot of ideas together and
experience of this conference. In addition, our participants will enjoy additional insight from our
plenary session keynote speakers, namely Dr. Elvia R. Shauki from University of South Australia, Prof.
Keisuke Nagase from Kanazawa University Japan, Assoc. Prof. Dr. Pensri Jaroenwanit Khon Kaen
University Thailand, Dr. Nurul Fadly Habidin from University Pendidikan Sultan Idris Malaysia and
Dr. Naelati Tubastuvi from Universitas Muhammadiyah Purwokerto.Through this conference, we are committed to promote and improve our mission and
academic culture synthesize global progress with local knowledge. Therefore, it is my great honour to
welcome you to ICBAE in great cultural city of Purwokerto, Indonesia. Welcome to ICBAE 2018,
Universitas Muhammadiyah Purwokerto.Best wishes, Akhmad Darmawan, S.E, M.Si Head of The Department http://icbae.ump.ac.id.
TABLE OF CONTENTS
EXECUTIVE COMMITTEE ................................................................................................................ 4 Preface ICBAE 2018 ....................................................................................................................... 5 TABLE OF CONTENTS ....................................................................................................................6 .
ANALYSIS OF DETERMINANT FACTORS OF BRAND EQUITY TO THE BUYING DECISIONOF PREPAID GSM CARD ...................................................................................................................... 9 STRATEGY OF STRENGTHENING PUBLIC PURCHASING POWER IN PEMALANG DISTRICT............... 18 FACTORS AFFECTING DECISION OF RE-PURCHASE IN BANYUMAS TRADITIONAL MARKETS .......... 27 EMPLOYEE RESPONSE AGAINST MOTIVATION PROVISION TO EMPLOYMENT AGENCY EDUCATION AND TRAINING OF NORTH TORAJA DISTRICT ........................................................... 39 FACTORS AFFECTING THE DISTRIBUTION OF CREDIT AND WITHDRAWAL OF THIRD PARTY / LOAN TO DEPOSIT RATIO AT BPR WORKING AREA IN OFFICES OF BANK INDONESIA SEMARANG ................................................................................................................................. 47 FRAUD GAP IN E-AUCTION (QUALITATIVE METHOD WITH CASE STUDY, IN KPKNL JAKARTA X-INDONESIA).............................................................................................................................. 53 FORESIGHT ACTIVITY IN MANAGEMENT ACCOUNTING AND CONTROL : A CONTINGENCY APPROACH .................................................................................................................................. 59 STUDENT ENTREPRENEURAL PROGRAM QUALITY ENHANCEMENT STRATEGY AT JENDERAL SOEDIRMAN UNIVERSITY ............................................................................................................. 63
VALUE CHAIN ANALYSIS OF BAMBOO CRAFT INDUSTRY: STUDY ON ............................................ 70 STRENGTHENING CREATIVE INDUSTRIES IN BANYUMAS DISTRICT, INDONESIA ............................ 70
IMPACT OF TRAINING ON SERVICE QUALITY OF MIDWIFE PRIMARY HEALTH CENTRE IN BANYUMAS DISTRICT CENTRAL JAVA ........................................................................................... 79 THE DEVELOPMENT OF TOURISM FACILITIES BASED ON VISITOR PREFERENCES IN TOURISTS OBJECT KALI PANCUR .................................................................................................. 83 SITUATIONAL LEADERSHIP AND COMPETENCY TOWARDWORK MOTIVATION AND ITS
IMPACT ON EMPLOYEE PERFORMANCE OF SERVICE COMPANY WORKING ATWELL
INTERVENTION DIVISION OF PERTAMINA HULU MAHAKAM ........................................................ 94 THE IMPACTOf FLYPAPER EFFECT AND GROSS REGIONAL DOMESTIC PRODUCT TOWARD REGIONAL EXPENDITURE ........................................................................................................... 107 PUBLIC MARKET MANAGEMENT MODEL-BASED PUBLIC PARTICIPATION................................... 120 THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO FIRM VALUE ......... 125
ISLAMIC AND CONVENTIONAL BANKS STABILITY DURING GLOBAL FINANCIAL CRISIS:REVIEW OF LITERATURE .................................................................................................. 133 DO EXTENSIFICATION AND INTENSIFICATION ON REGIONAL TAX AND REGIONAL RETRIBUTIONS HAVE IMPACT ON OWN-SOURCE REVENUE? (A CASE STUDY IN REGIONAL REVENUE MANAGEMENT BOARD IN CIMAHI FINANCIAL YEAR 2012-2016) ................................ 138 LOCAL WISDOM VALUES GOVERNANCE AS NON-FINANCIAL INTANGIBLE ASSETS IN SUPPORTING INDIGENOUS PEOPLES' SUSTAINABILITY IN KAMPUNG PULO KABUPATEN GARUT ...................................................................................................................................... 144
IMPROVING DECISION OF ELECTIONAL SCHOOL IN JEPARA ....................................................... 151 SOCIAL IMPACT AND READINESS OF VILLAGE APPARATUS TECHNOLOGY IN ADOPTING
VILLAGE FINANCE SYSTEM ......................................................................................................... 156 MONDAY EFFECT, WEEK-FOUR EFFECT AND JANUARY EFFECT IN INDONESIA ............................ 167 THE EFFECT OF MEASUREMENT OF SHARIA SUPERVISORY BOARD’S SIZE, PROFITABILITY, THE COMPOSITION BOARD OF INDEPENDENT COMMISSIONERS AND SIZE OF THE BOARD OF COMMISSIONERS ON ISLAMIC SOCIAL REPORTING .............................................................. 173 ANALYSIS OF DISTRICT AND CITY BASE SECTORS IN CENTRAL JAVA 2013-2017 .......................... 178 NORMATIVE COMMITMENT AS A MEDIATOR DISTRIBUTIVE JUSTICE AND PROCEDURAL JUSTICE TOWARDS ORGANIZATION CITIZENSHIP BEHAVIOUR ................................................... 183 MARKETING STRATEGY: MARKETING EXPENSE CONTRIBUTION TO PROFITABILITY .................... 193 (STUDY ON TELECOMMUNICATION COMPANY) ......................................................................... 193
INTERNAL FACTORS AFFECTING THE FINANCING DISTRIBUTION IN SHARIA BANKS ON 2012-2017 ................................................................................................................................. 202 THE EFFECT OF FINANCIAL LITERACY, FINANCIAL EXPERIENCE, AND LOCUS OF CONTROL TOWARDS FINANCIAL MANAGEMENT ATTITUDE AND FAMILY INVESTMENT PLANNING BEHAVIOR IN PURWOKERTO ..................................................................................................... 206
THE INFLUENCE OF TAX-DEFERRED TOWARD EARNINGS MANAGEMENT ................................ 216
ASSESING OF POST ADAPTATION IFRS ACCOUNTING RELEVANCE IN BANKING COMPANY ...... 223
RELATIONSHIP BETWEEN PERSONALITY, ORGANIZATION COMMITMENT AND SERVICE QUALITY OF PHARMACIST IN BANYUMAS RESIDENT, CENTRAL JAVA, INDONESIA ...................... 230 THE EFFECT OF COMPETITIVE ADVANTAGE, INNOVATION AND MARKET ORIENTATION TO MARKETING PERFORMANCE AND MARKET ORIENTATION AS A MEDIATING VARIABLE IN THE RELATIONSHIP BETWEEN ENTREPRENEURSHIP ORIENTATION AND MARKETING PERFORMANCE ......................................................................................................................... 237 NEW EVIDENCE OF THE EFFECT OF TAX AGGRESSIVENESS AND CORPORATE CHARACTERISTICS ON THE LEVEL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE............ 245 THE INFLUENCE OF ISLAMIC SCHOLARS LECTURE ON MUSLIM RESPONSES IN THE DECISION OF THE USE OF ISLAMIC BANKS ................................................................................. 256
THE INFLUENCE OF ORGANIZATION AND GOVERNANCE OF PUBLIC ACCOUNTING FIRM AND POLICY DETERMINATION OF FEE ON AUDIT QUALITY ........................................................ 263 THE REVIEW OF UNDERSTANDING OF PRODUCT KNOWLEDGE DIFFERENCES ............................ 283